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Tax cases

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Non-resident non-entitlement
Glaxo Wellcome GmbH & Co KG v Finanzamt München II (Case C-182/08), European Court of Justice, 17 September 2009
14 Oct 2009
UK law overridden
Philips Electronics UK Ltd (TC 176)
14 Oct 2009
Recognised accounts
Legal & General Assurance Society Ltd (TC 175)
14 Oct 2009
Graceful presence

XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal

13 Oct 2009
Too literal premium icon
Marks and Spencer plc (TC 181)
09 Oct 2009
Offshore en masse
Application by CRC to serve 308 notices under FA 2008, Sch 36 para 5 on financial institutions in respect of customers with UK addresses holding non-UK accounts (TC 174)
05 Oct 2009
Unfair hearing premium icon
Philip John Wright (TC 177)
05 Oct 2009
Illegal charge premium icon
HSBC Holdings plc and Vidacos Nominees Ltd v CRC (Case C-569/07), European Court of Justice
02 Oct 2009
Penalty is legal premium icon
Stockler v CRC; Stockler Charity (a firm) v CRC, Chancery Division
01 Oct 2009
Builders’ VAT premium icon
Kevin Almond (TC 132); William John Terry (in business as Wealden Properties) (TC 155)
27 Sep 2009
Depends on the link premium icon
Skipton Building Society (TC 146)
25 Sep 2009
Resident in the UK premium icon
Laerstate BV (TC 162)
23 Sep 2009
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Tax tip: Tax-efficient Christmas party Readers’ forum: Can VAT on building sale be split for part residential use? Readers’ forum: She’s never going to leave Readers’ forum: A question of interest Readers’ forum: Offshore employer pick’n’mix
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Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers Check clients with participator loans, says HMRC
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Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK
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This week's opinion: 20 November 2025 Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers
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